Option Explicit
Function PY(TT As String) As Variant ‘自定义函数，目的：把一组汉字变为一组汉字拼音的第一个字母。
Dim i%, temp$
    PY = ""
    For i = 1 To Len(TT)
         temp = Asc(Mid$(TT, i, 1))
         If temp > 255 Or temp < 0 Then   ‘是汉字吗？
             PY = PY & pinyin(Mid$(TT, i, 1)) ‘转化为拼音首字母，
         Else
             PY = PY & LCase(Mid$(TT, i, 1))  ‘转化英文字母
         End If
    Next i
End Function
Function pinyin(myStr As String) As Variant ‘自定义函数，目的：把单个汉字变为拼音的第一个字母。
    On Error Resume Next
    myStr = StrConv(myStr, vbNarrow)
    If Asc(myStr) > 0 Or Err.Number = 1004 Then pinyin = ""
    pinyin = Application.WorksheetFunction.VLookup(myStr, [{"吖","A";"八","B";"嚓","C";"咑","D";"鵽","E";"发","F";"猤","G";"铪","H";"夻","J";"咔","K";"垃","L";"嘸","M";"旀","N";"噢","O";"妑","P";"七","Q";"囕","R";"仨","S";"他","T";"屲","W";"夕","X";"丫","Y";"帀","Z"}], 2)
End Function

　　使用方法是：打开excel文档，按下ALT+F11，打开VBE编辑器，然后插入——模块，复制上面的代码，关闭VBE。回到工作表中，输入公式，比如：=py(A2)，就可以提取A2单元格汉字拼音首字母。

出自：http://www.ittribalwo.com/article/1542.html

excel提取单元格汉字拼音首字母